T2200: Declaration of Conditions of Employment

If you worked from home due to COVID-19, you can claim a deduction for related expenses you paid if:

• You paid for these expenses and weren’t reimbursed by your employer

• You worked from home for at least 50% of the time for at least one month (4 weeks without interruption)

You can claim your expenses by using one of these methods:

• Temporary fixed rate method

  You can claim $2 for each day you worked from home (excluding holidays, sick days, and vacation), up to a maximum of $400. Your employer won’t need to complete the T2200S form for you.

• Detailed method

  You can claim the cost of your eligible expenses (such as office supplies, home internet access fees, work-related long distance calls, etc.). If you choose to use this method, your employer will need to complete the T2200S form for you. In both cases, complete the Statement of employment expenses (T777 & T777S) form (or Employment expenses (T777, T777S, TP-59-V, TP-78-V, TP-78.4-V, TP-75.2-V, TP-64.3-V) form) in the software to claim your employment expenses.

• T4044: Employment Expenses (CRA website)
• Employment expenses (Revenu Québec website)